国际结算实验报告二（汇款）.doc

密 封 线班级： 学号： 姓名： 命题教师： 教研室主任签字： 实验项目二结算方式实 验 报 告阶段一：汇款一、 实验目的1、 掌握汇款业务的操作流程2、 正确填写汇款申请书3、 审核汇款申请书的内容4、 根据指令正确缮制汇款电文5、 根据指令正确开立票汇汇票6、 掌握退汇和查询的处理二、 实验内容1、 汇款人填制汇款申请书2、 作为汇出行审核汇款申请书的内容3、 汇出行制作电汇项下SWIFT报文4、 汇出行制作票汇汇票5、 汇款人背书转让汇票6、 理解汇款业务指示7、 审查和处理退汇电文和查询电文三、 实验步骤（一） 汇款人根据合同填制汇款申请书（二） 作为汇出行审核汇款申请书的内容（三） 汇出行制作电汇项下SWIFT报文（四） 汇出行制作票汇汇票（五） 汇款人背书转让汇票（六） 理解汇款业务指示（七） 审查和处理退汇电文和查询电文四、 实验要求1、 汇款申请书填写的完整性和准确性2、 汇款指令缮制的正确性和明确性3、 汇款业务流程的熟练和准确五、 实验小结（一） 汇款人根据合同填制汇款申请书SALES CONFIRMATIONNo. GW2007X01 Date: Aug. 22, 2007THE SELLERS:DAYCO PRODUCTS, INC. MARK IV AUTOMOTIVE 3775 EAST OUTER DRIVE MIAMI FL, USATHE BUYERS:ZHEJIANG JINYUAN IMPORT AND EXPORT CO. LTD. 118 XUEYUAN STREET, HANGZHOU, P.R. CHINA TEL:86-571-86739000This contract is made by and between the buyer and the Seller; whereby the Buyer agree to buy and the Seller agree to sell the under-mentioned commodity according to the terms and conditions stipulated below:1.COMMODITYItem No.Commodity SpecificationUnitQuantityUnit PriceTotal AmountQ-Rite 111SpectrophotometerSet101200.0012000.00Q-Rite 134SpectrophotometerSet101800.0018000.00Q-Rite 353SpectrophotometerSet103000.0030000.00Q-Rite 108SpectrophotometerSet301000.0030000.00Total PriceUSD90000.00SAY TOTAL CIF SHANGHAI IN NINETY THOUSAND USD ONLY2.COUNTRY OF ORIGIN: U.S.A.3.PACKING:To be packed in strong wooden case(s) or in carton(s), suitable for long distance parcel post/air freight transportation and change of climate, well protected against moisture, rust, rough handling and shocks. The Seller shall be liable for any damage of the commodity and expenses incurred on account of improper packing and for any rust attributable to inadequate or improper protective measures taken by the Seller in regard to the packing.4.SHIPPING MARK:The Seller mark on each package with fadeless paint the packing number, gross weight, net weight, measurement and the wordings: “KEEP AWAY FROM MOISTURE”, “HANDLE WITH CARE”, “THIS SIDE UP”, etc. and the shipping mark.5.TIME OF SHIPMENT:Dec. 1, 20076.PORT OF SHIPMENT:MIAMI7.PORT OF DESTINATION:SHANGHAI8.INSURANCE:To be covered by the Seller9.PAYMENT:Telegraphic Transfer: The Buyer shall send 30% of the contract value to the seller within 7 days after the receipt of copies of shipping documents. The balance of 70% must be sent to the seller within 10 day after the goods arrives at the warehouse.10.DOCUMENTS:(1)Airway Bill in 3 originals and 3 copies marked “Freight Prepaid” Contract number and shipping marks. (2)Manually signed invoice in 3 originals and 3 copies indicating Contract number and shipping marks made out in details as per the relative Contract.(3)One original and two copies of Insurance for 110% of the invoice value.(4)Packing list in 3 copies.(5)Non-wooden packing certification.(6)Certification of origin in 1 original.11.SHIPPING ADVICE:The Seller shall within 24 hours upon the completion of the loading of the goods, advise materials with first the Buyer by fax of the Contract number, commodities, quantity, invoice value, gross weight, number of flight and date of sailing etc.12.GUARANTEE OF QUALITY AND STANDARD FOR START-UP AND RECEIPT:The Seller guarantee that the commodity hereof is made of the best materials with first class workmanship, brand new and unused, and complies in all respects with the quality and specification stipulated in this contract and conforms to the data sheets of technical manuals of the commodities contracted.The guarantee period shall be 12 months counting from the date on which the commodity arrives at the port of destination, and counting from the date on which the acceptance certificate has been signed by the contracted are required. Acceptance process shall be done in a procedure step by step in accordance with the technical manuals of the commodities contracted.13.CLAIMS:Within 90 days after the arrival of the goods at destination., should specification of quantity be found not in conformity with the stipulations of the contract except those claims for which the insurance company or the carriers are liable. The Buyer shall, on the strength of the inspection certificate issued by China Commodity Inspection Bureau. Have the right to claim for replacement with new goods, or for compensation or repair and all the expense (such as inspection charges, repairing fee, freight for returning the goods and for sending the replacement, or the repaired goods, insurance premium, storage and loading and unloading charges etc) shall be borne by the Seller. As regard quality the Seller shall guarantee that if, within the guarantee period stipulated in clause 13 of this contract, damages occur in the course of operation by reason of inferior quality, bad workmanship or the use of inferior materials the Buyer shall immediately notify the Seller in writing and put forward a claim supported by inspection certificate issued by China Commodity Inspection Bureau.The certificate so issued shall be accepted as the base of a claim. The Seller, in accordance with the Buyers claim shall be responsible for the immediate elimination of the defect complete or partial replacement of the commodity or shall devaluate the commodity according to the state of defect, where necessary. The Buyer shall be at liberty to eliminate the defect themselves at the Sellers expense. If the Seller fail to answer the Buyer within one month after receipt of the aforesaid claim, the claim shall be reckoned as having been accepted by the seller.14.FORCE MAJEURE:The Seller shall not be held responsible for the delay in shipment of non-delivery of the goods due to force majeure, such as war, fire, flood, typhoon and earthquake, or other events agreed upon between both parties, which might occur during the process of manufacturing or in the course of loading or transit. The Seller shall advise the Buyer immediately of the occurrence mentioned above and within fourteen days thereafter, the Seller shall send by airmail to the Buyer for their acceptance a certificate of the accident issued by the competent government authorities where the accident occurs as evidence thereof.15.ARBITRATION:All disputes in connection with this contract or the execution thereof shall be settled friendly through negotiations. In case no settlement can be reached, the case may then be submitted for arbitration to China International Economic and Trade Arbitration Commission in accordance with its rules of arbitration promulgated by the said arbitration commission. The arbitration shall take place in Beijing and the decision of the arbitration commission shall be final and binding upon both parties; neither party shall seek recourse to a law court nor other authorities to appeal for revision of the decision. Arbitration, both parties shall continue to execute the present contract except those under arbitration. The Buyer and Seller accepted and confirmed that the Seller will remain the directly trover for the payment for goods to Shanghai JAC Technology Co., Ltd. The buyer will not take any economic duty.In witness thereof, this contract is made both in English and Chinese, signed by both parties in two original copies, each party holds one copy.THE SELLER: THE BUYER:DAYCO PRODUCTS, INC. ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD. Jim White 陈艾按照合同约定，陈艾要先到银行汇30%预付款。Jim告诉陈艾他们公司的开户行是HSBC,MIAMI, 182 Canal St., MIAMI(A/C No. 376543892541)。2007年11月15日，出口商发货并取得海运提单，Jim把副本传真给了陈艾。陈艾在收到副本后7天内，于11月20日准备付款。去之前，她准备好了报关单（编号：60813576）、商业发票（编号：654321），了解到经营单位代码是3301187654，组织机构代码是74849421-8。她选择去浙江金苑进出口公司的账户行中国银行浙江省分行汇款，该行与HSBC,MIAMI有账户往来。款项从浙江金苑进出口有限公司的现汇账户（A/C No.78954321）支出。她在该行取了一份汇款申请书，准备填写。（境外汇款申请书件附件1）（二） 作为汇出行审核汇款申请书的内容假若你是汇出行的经办人员，陈艾递交汇款申请书后你应审核哪些内容？1、2、3、4、5、6、（三） 汇出行制作电汇项下SWIFT报文请根据陈艾递交的汇款申请书编制MT100报文（报文格式见附件2）（四） 汇出行制作票汇汇票2008年3月10日，陈艾与韩国ER Co.签订了进口合同，同时约定要亲自去看货后以汇票支付，汇入行是KOREA DEVELOPMENT BANK, PHONG BRANCH（657-8， JUKDO-DONG,PHONG CITY, KYUNGBUK, KOREA）。因此，陈艾在签完合同后两天来到中国银行浙江省分行填写汇款申请书，要求银行开出汇票。假若你作为银行经办负责这笔票汇业务，请为陈艾开立一张汇票（汇票样本见附件3）。境外汇款申请书APPLICATION FOR FUNDES TRANSFERS(OVERSEAS)(1)致：中国银行 （2）日期TO:BANK OF CHINA Date 2008.3.12(3)请代办下列汇款电汇T/T 票汇D/D 信汇M/T(4)发电等级Priority 普通Normal 加急Urgent(5)申报号码 BOP Reporting No. (6)20银行业务编号Bank Transac. Ref. No.(7)收电行/付款行Receiver/Drawn on(8)32汇款币种及金额CurrencyInterbank Settlement AmountUSD21000.00(9)金额大写Amount in WordsUS DOLLARS TWENTY ONE THOUSAND ONLY(10)其中现汇金额Amount in FXUSD21000.00账号Account No./Credit Card No.78954321购汇金额Amount of Purchase账号Account No./Credit Card No.其他金额Amount of others账号Account No./Credit Card No.(11)50a汇款人名称及地址Remitters Name AddressZHEJIANG JINYUAN IMPORT AND EXPORT CO. LTD., 118 XUEYUAN STREET, HANGZHOU, P.R. CHINA(12)对公 组织机构代码Unit Code 7 4 8 49 4 2 1 - 8对私个人身份证件号码Individual ID NO.中国居民个人Resident Individual 中国非居民个人Non-Resident Individual(13)54/56a收款银行之代理行名称及地址Correspondent of Beneficiarys Bank NameAddress(14)57a收款人开户银行名称及地址Beneficiarys Bank Name Address收款人开户银行在其代理行账号Beneficiarys Bank A/C No.KOREA DEVELOPMENT BANK, PHONG BRANCH, 657-8, JUKDO-DONG, PHONG CITY, KYUNGBUK, KOREA(15)59a收款人名称及地址Beneficiarys Bank Name Address收款人账号Beneficiarys A/C No.3628935493289024ER Co. 135 buk-ku, phong city, Korea(16)70汇款附言Remittance Information只限140个字位Not Exceeding 140 Characters(17)71A国内外费用承担All Banks Charges if any are to be Borne by汇款人OUR 收款人BEN 共同SHAS/C NO. GW2008C42(18)收款人常驻国家（地区）名称及代码Resident Country/Region Name Code 韩国 4 1 0(19)请选择：预付货款Advance Payment 货到付款Payment Against Delivery 退款Refund 其他Others(20)最迟装运日期Dec. 1, 2007(21)交易编码BOP Transac. Code0 1 0 1(22)相应币种及金额Currency AmountUSD21000.00(23)交易附言Transac. Remark一般贸易(24)是否为进口核销项下付款是否合同号发票号652749(25)外汇局批件/备案表号(26)报关单经营单位代码 (27)报关单号报关单币种及金额本次核注金额报关单号报关单币种及金额本次核注金额(28)银行专用栏For Bank Use Only(29)申请人签单Applicants Signature(30)银行签单Banks Signature购汇汇率Rate请按照贵行背页所列条款代办以上汇款并进行申报Please Effect the Upwards Remittance. Subject to the Conditions Overleaf.（浙江金苑进出口公司财务专用章）申请人姓名 陈艾Name of Applicant 电话 86-571-86739000Photo No.核准人签字Authorized Person日期Date等值人民币RMB Equivalent手续费Commission电报费Cable Charge合计Total Charges支付费用方式In Payment of the Remittance现金By Cash支票By Check账户From Account核印Sig. Ver经办Marker复核Checker（五） 汇款人背书转让汇票陈艾从汇出行拿到汇票后按约定的时间赴韩国看货，这批货的质量令陈艾非常满意，于是她让对方发货并支付货款。这时候，陈艾需要进行汇票背书，把汇票转让给出口商，并不限制其再转让汇票。（六） 理解汇款业务指示根据所给电文，将汇款业务指示内容填列出来。 电文一：FM: HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONGTO: THE AGRICULTURAL BANK OF CHINA GUANGZHOUDATE: 8TH JUNETEST 2876A OUR REF TT200498PLS PAY HKD34000. VALUE 8 JUNE TO ACCOUNT NO.764583934-128 FAVOUR PRECISION PHOTO EQUIPMENT LTD. JINXING BUILDING 22 GUANGZHOU MESSAGE COMM. UNDER S/C NO. 87364 ORDER COVER WE HAVE CREDITED YOUR ACCOUNT WITH US.电文二：.PCBCCNBJ.BOFAUS3NMT100 CUSTOMER TRANSFERTRANS REFVAL/CUR/AMOUNTORDERING CUSTOMERORDERING BANKACCOUNT WITHBENEFICIARYDETAILS OF PMTDETAILS OF CHARGESBANK TO BANK INF:20: 180TT09266:32A: 990712, USD31,681.00:50: United Prosperity Enterprise, Inc, Tortol; British Virgin Islands:52: Midland Bank Ltd., London:57A: BK OF CHINA:59: Huayu Engine Manufacturing Co. Ltd:70: Contract GH680-23:71A: BEN:72: REIBURSE WITH BK OF NKY NY电文三：FM: BANK OF AMERICA, NEW YORKTO: INDUSTRIAL AND COMMERCIAL BANK OF CHINA，GUANGDONG BRANCHDATE: 14 OCT.TEST 87593 OUR REF TT10908-04PLS PAY USD38,000.00VALUE 14, OCT. TO GUANGDONG CEREALS OIL AND FOODSTUFFS I/E GROUP CORP. VIA A/C NO.310910079 BEING PROCEEDS UNDER S/C NO.CT89768 ORDER WIN FOOD CO. LTD. COVER CREDITED YOUR H.O. ACCOUNT. 电文审核内容电文一电文二电文三汇出行汇入行发电日期密押、汇款编号汇款金额、起息时间收款人附言汇款人头寸划拨（七） 审查和处理退汇电文和查询电文1.根据汇出行和汇入行发出的退汇电文和退汇通知书，按其所示内容进行处理。 退汇电文一 We return herewith your Draft No. C249/7681 for USD200,000.00 for credit to our account 786-723987-023 Anglo International Co. and regret to advise that we are unable to deposit the proceeds to the captioned account because the name of the payee differs from our records. It should read as Anglo International Co. Ltd.退汇电文二 Our Draft No. 3893-987 dated 20 May 2002 for AUD105,000.00 for credit to Goodluck Co. Ltd., referring to the captioned item, we are informed by the remitter that the above mentioned draft has gone ashtray in mail delivery. In this connection, we shall be much obliged if you will cancel the said draft from your records and return the relative advice of drawing to us.退汇通知书Your Remittance receipt No. TT56343for HKD65,000.00 dated Aug. 30, 2001payable to A/C No. 86754for A/C of BBB Co.with reference to the above, we return herewith the remittance receipt to you for the following reason(s):No accountAccount closedName N A/C not matchedInsufficient detail to identifyKindly acknowledge receipt by signing and returning to us the attached copy of this letter.业务及处理退汇电文一退汇电文二退汇通知书汇款基本情况退汇理由退汇的银行2.根据所给查询电文，按其所示内容进行处理。电文一Re: Our P.O. Ref H783746 Dated Feb. 20, 2000The beneficiary claims non-receipt of the funds up to date, you are kindly requested to investigate this matter and revert by telex.电文二Re: Our P.O. Ref 8976224 Dated July 10, 2001Please furnish us with more information such as contract No., the name of the goods and the quantity, because the beneficiary are unable to apply with the information given.电文三Re: Our P.O. Ref J67398 Dated Nov. 18, 2001Please let us learn the full address of the payee of your above payment order, as we have been unable to locate them and are holding your order pending.电文四Re: Our P.O. Ref 563765 Dated Jan. 7, 2000If the payment has already been effected, please forward us the payees receipt.查询内容电文一电文二电文三电文四附件1境外汇款申请书APPLICATION FOR FUNDES TRANSFERS(OVERSEAS)(1)致：中国银行 （2）日期 TO:BANK OF CHINA Date_(3)请代办下列汇款电汇T/T 票汇D/D 信汇M/T(4)发电等级Priority 普通Normal 加急Urgent(5)申报号码 BOP Reporting No. (6)20银行业务编号Bank Transac. Ref. No.(7)收电行/付款行Receiver/Drawn on(8)32汇款币种及金额CurrencyInterbank Settlement Amount(9)金额大写Amount in Words(10)其中现汇金额Amount in FX账号Account No./Credit Card No.购汇金额Amount of Purchase账号Account No./Credit Card No.其他金额Amount of others账号Account No./Credit Card No.(11)50a汇款人名称及地址Remitters Name Address(12)对公组织机构代码Unit Code - 对私个人身份证件号码Individual ID NO.中国居民个人Resident Individual 中国非居民个人Non-Resident Individual(13)54/56a收款银行之代理行名称及地址Correspondent of Beneficiarys Bank NameAddress(14)57a收款人开户银行名称及地址Beneficiarys Bank Name Address收款人开户银行在其代理行账号Beneficiarys Bank A/C No.(15)59a收款人名称及地址Beneficiarys Bank Name Address收款人账号Beneficiarys A/C No.(16)70汇款附言Remittance Information只限140个字位Not Exceeding 140 Characters(17)71A国内外费用承担All Banks Charges if any are to be Borne by汇款人OUR 收款人BEN 共同SHA(18)收款人常驻国家（地区）名称及代码Resident Country/Region Name Code (19)请选择：预付货款Advance Payment 货到付款Payment Against Delivery 退款Refund 其他Others(20)最迟装运日期(21)交易编码BOP Transac. Code(22)相应币种及金额Currency Amount(23)交易附言Transac. Remark(24)是否为进口核销项下付款是否合同号发票号(25)外汇局批件/备案表号(26)报关单经营单位代码 (27)报关单号报关单币种及金额本次核注金额报关单号报关单币种及金额本次核注金额(28)银行专用栏For Bank Use Only(29)申请人签单Applicants Signature(30)银行签单Banks Signature购汇汇率Rate请按照贵行背页所列条款代办以上汇款并进行申报Please Effect the Upwards Remittance. Subject to the Conditions Overleaf.申请人姓名Name of Applicant 电话Photo No.核准人签字Authorized Person日期Date等值人民币RMB Equivalent手续费Commission电报费Cable Charge合计Total Charges支付费用方式In Payment of the Remittance现金By Cash支票By Check账户From Account核印Sig. Ver经办Marker复核Checker汇款申请书（背面）CONDITIONS1.The Bank may send any message relative to telegraphic transfer in explicit language, code, or cipher and is not to be liable for errors, neglects or defaults of any correspondents, subagent ,or other agency.2.The Bank shall not be liable for any loss or damage due to delay in payment or in giving advice of payment, loss of items in transit or otherwise, mutilation, error, omission, interrupt, on or delay in transmission or delivery of any item, letter, telegram or cable or the actions of our correspondents, subagent, or other agency, or declared or undeclared war, censorship, blockade, insurrection, civil commotion, or any law decree, regulation,controll, restriction or other act of a domestic or of foreign government or other group or groups excercising governmental powers, act or event beyond our controll, or from its being misinterpreted upon receipt.3.Any request for amendment or cancellation has to be made by the applicant/remitter in person upon production of proper identity documents and